{"id":663,"date":"2025-09-11T13:03:28","date_gmt":"2025-09-11T07:03:28","guid":{"rendered":"https:\/\/legalaidbd.com\/?p=663"},"modified":"2025-09-11T13:04:54","modified_gmt":"2025-09-11T07:04:54","slug":"%e0%a6%86%e0%a6%af%e0%a6%bc%e0%a6%95%e0%a6%b0-%e0%a6%b0%e0%a6%bf%e0%a6%9f%e0%a6%be%e0%a6%b0%e0%a7%8d%e0%a6%a8-%e0%a6%a6%e0%a6%be%e0%a6%96%e0%a6%bf%e0%a6%b2%e0%a7%87%e0%a6%b0-%e0%a6%b6%e0%a7%87","status":"publish","type":"post","link":"https:\/\/legalaidbd.com\/?p=663","title":{"rendered":"\u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2\u09c7\u09b0 \u09b6\u09c7\u09b7 \u09a4\u09be\u09b0\u09bf\u0996 \u09aa\u09c7\u09b0\u09bf\u09af\u09bc\u09c7 \u0997\u09c7\u09b2\u09c7 \u09ae\u09cb\u099f\u09be \u099f\u09be\u0995\u09be \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09a6\u09bf\u09a4\u09c7 \u09b9\u09ac\u09c7"},"content":{"rendered":"\n<p>\u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 (Income Tax Return, ITR) \u09a6\u09be\u0996\u09bf\u09b2\u09c7 \u09a6\u09c7\u09b0\u09bf \u09b9\u09b2\u09c7 \u09af\u09c7 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0993 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u09a4\u09be\u09b0 \u09ac\u09bf\u09b8\u09cd\u09a4\u09be\u09b0\u09bf\u09a4 \u09a8\u09bf\u099a\u09c7 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09b2\u09cb (\u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 \u09aa\u09cd\u09b0\u099a\u09b2\u09bf\u09a4 \u0986\u0987\u09a8: <strong>Income Tax Act, 2023<\/strong> \u098f\u09ac\u0982 <strong>Income Tax Ordinance, 1984<\/strong> \u098f\u09b0 \u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09bf\u09b8\u09b9) \u09a4\u09ac\u09c7 \u09b8\u09ac \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0986\u09aa\u09a8\u09be\u09b0 \u0986\u09af\u09bc, \u0995\u09b0\u09a6\u09be\u09af\u09bc\u0995\u09c0\u09af\u09bc \u0985\u09ac\u09b8\u09cd\u09a5\u09be, \u0986\u0997\u09c7 \u0986\u09af\u09bc\u0995\u09b0 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7 \u0995\u09bf \u09a8\u09be \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u09b0 \u0993\u09aa\u09b0 \u09a8\u09bf\u09b0\u09cd\u09ad\u09b0 \u0995\u09b0\u09ac\u09c7\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"780\" height=\"470\" src=\"https:\/\/legalaidbd.com\/wp-content\/uploads\/2025\/09\/ITR-Filing-2025_20250509_112757_0000-780x470-1.jpg\" alt=\"\" class=\"wp-image-664\" srcset=\"https:\/\/legalaidbd.com\/wp-content\/uploads\/2025\/09\/ITR-Filing-2025_20250509_112757_0000-780x470-1.jpg 780w, https:\/\/legalaidbd.com\/wp-content\/uploads\/2025\/09\/ITR-Filing-2025_20250509_112757_0000-780x470-1-300x181.jpg 300w, https:\/\/legalaidbd.com\/wp-content\/uploads\/2025\/09\/ITR-Filing-2025_20250509_112757_0000-780x470-1-768x463.jpg 768w\" sizes=\"auto, (max-width: 780px) 100vw, 780px\" \/><\/figure>\n\n\n\n<p><strong>\u0986\u0987\u09a8\u09bf<\/strong><strong> <\/strong><strong>\u09a7\u09be\u09b0\u09be:<\/strong><strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Section\u2011124<\/strong> (\u201cPenalty for failure to file return, etc.\u201d) \u0986\u0987\u09a8 \u0985\u09a8\u09c1\u09b8\u09be\u09b0\u09c7, ITR \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09a4\u09c7 \u09ac\u09cd\u09af\u09b0\u09cd\u09a5 \u09b9\u09b2\u09c7 \u09a1\u09c7\u09aa\u09c1\u099f\u09bf \u0995\u09ae\u09bf\u09b6\u09a8\u09be\u09b0 \u0985\u09ab \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 (Deputy Commissioner of Taxes, DCT) \u098f\u0995\u099f\u09bf \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0986\u09b0\u09cb\u09aa \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09ac\u09c7\u09a8\u0964 <strong>Section\u201173A<\/strong> \u0986\u0987\u09a8 \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0, \u09a6\u09c7\u09b0\u09bf\u09a4\u09c7 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09b2\u09c7 \u201cDelay Interest\u201d \u09a6\u09bf\u09a4\u09c7 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u0985\u09b0\u09cd\u09a5\u09be\u09ce \u0986\u0997\u09c7\u09b0\u2010\u09a6\u09be\u09af\u09bc\u09bf\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3 \u0995\u09b0 \u0985\u0997\u09cd\u09b0\u09bf\u09ae (advance tax), \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0995\u09b0\u09cd\u09a4\u09a8\/\u09b8\u0982\u0997\u09cd\u09b0\u09b9\u0995\u09c3\u09a4 \u0995\u09b0\u09b8\u09b9 \u0995\u09b0\u09c7\u09b0 \u09af\u09c7 \u0985\u0982\u09b6 \u098f\u0996\u09a8\u0993 \u0985\u0997\u09cd\u09b0\u09bf\u09ae \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09af\u09bc\u09a8\u09bf \u09a4\u09be\u09b0 \u0993\u09aa\u09b0 \u09ae\u09be\u09b8\u09bf\u0995 \u09b9\u09be\u09b0\u09c7 \u09b8\u09c1\u09a6 (interest) \u0986\u09b0\u09cb\u09aa \u0995\u09b0\u09be\u09b0 \u09ac\u09bf\u09a7\u09be\u09a8 \u09b0\u09af\u09bc\u09c7\u099b\u09c7\u0964<\/li>\n<\/ul>\n\n\n\n<p><strong>\u09a6\u09c7\u09b0\u09bf<\/strong><strong> <\/strong><strong>\u09b9\u09b2\u09c7<\/strong><strong> <\/strong><strong>\u0995\u09bf<\/strong><strong> <\/strong><strong>\u0995\u09bf<\/strong><strong> <\/strong><strong>\u09b9\u09af\u09bc<\/strong><strong> <\/strong><strong>\u098f\u09ac\u0982<\/strong><strong> <\/strong><strong>\u0995\u09a4<\/strong><strong> <\/strong><strong>\u099f\u09be\u0995\u09be<\/strong><strong> <\/strong><strong>\u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be<\/strong><strong> <\/strong><strong>\u09b9\u09a4\u09c7<\/strong><strong> <\/strong><strong>\u09aa\u09be\u09b0\u09c7:<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u09a8\u09bf\u099a\u09c7 \u09ac\u09bf\u09ad\u09bf\u09a8\u09cd\u09a8 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u0995\u09a4\u099f\u09c1\u0995\u09c1 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0993 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u09a4\u09be\u09b0 \u09a7\u09be\u09b0\u09a3\u09be \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09b2\u09cb:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u0985\u09ac\u09b8\u09cd\u09a5\u09be<\/strong><strong><\/strong><\/td><td><strong>\u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be<\/strong><strong> \/ <\/strong><strong>\u09b6\u09be\u09b8\u09cd\u09a4\u09bf<\/strong><strong><\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u0995\u09cb\u09a8 \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf (individual) \u09af\u09a6\u09bf \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u09b8\u09ae\u09af\u09bc (Tax Day) \u09aa\u09be\u09b0 \u09b9\u09af\u09bc\u09c7 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u09a8\u09be \u0995\u09b0\u09c7\u09a8 \u098f\u09ac\u0982 \u0986\u0997\u09c7 \u0995\u0996\u09a8\u0993 \u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09be \u09b9\u09af\u09bc\u09a8\u09bf<\/td><td>\u2022 \u0986\u0997\u09c7\u09b0 \u0995\u09b0 \u09a8\u09bf\u09b0\u09cd\u09a7\u09be\u09b0\u09bf\u09a4 \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8\u09c7\u09b0 <strong>10%<\/strong> \u09ac\u09be <strong>Taka\u202f1,000<\/strong> \u09af\u09be\u09b0 \u09ac\u09a1\u09bc \u09b9\u09ac\u09c7, \u09b9\u09bf\u09b8\u09be\u09ac\u09c7 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09b9\u09ac\u09c7<br>\u2022 \u098f\u09b0\u09aa\u09b0 \u09aa\u09cd\u09b0\u09a4\u09bf\u09a6\u09bf\u09a8 \u09a6\u09c7\u09b0\u09bf\u09a4\u09c7 \u09a5\u09be\u0995\u09b2\u09c7 <strong>Taka\u202f50<\/strong> \u09ac\u09be\u09a1\u09bc\u09a4\u09bf \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7<br>\u2022 \u0995\u09bf\u09a8\u09cd\u09a4\u09c1 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09b8\u09c0\u09ae\u09bf\u09a4 &nbsp;\u09a8\u09a4\u09c1\u09a8 \u0995\u09b0\u09a6\u09be\u09a4\u09be\u09a6\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a <strong>Taka\u202f5,000<\/strong> \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7<\/td><\/tr><tr><td>\u09af\u09a6\u09bf \u09ac\u09cd\u09af\u0995\u09cd\u09a4\u09bf \u0986\u0997\u09c7\u0993 \u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09c7\u099b\u09bf\u09b2<\/td><td>\u2022 \u09b8\u09c7\u0987 \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u0986\u0997\u09c7\u09b0 \u0995\u09b0\u2010\u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8\u09c7\u09b0 10% \u09ac\u09be Taka\u202f1,000 \u09af\u09be\u09b0 \u09ac\u09a1\u09bc \u09b9\u09ac\u09c7, + \u09aa\u09cd\u09b0\u09a4\u09bf\u09a6\u09bf\u09a8 \u09a6\u09c7\u09b0\u09bf\u09b0 \u099c\u09a8\u09cd\u09af Taka\u202f50<br>\u2022 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u0986\u0997\u09c7\u09b0 \u09ac\u099b\u09b0 \u0995\u09b0\u09c7\u09b0 <strong>50%<\/strong> \u09ac\u09be Taka\u202f1,000, \u09af\u09be \u09ac\u09a1\u09bc \u09b9\u09ac\u09c7 \u09b8\u09c7\u099f\u09bf<\/td><\/tr><tr><td>\u09a6\u09c7\u09b0\u09bf\u09a4\u09c7 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09c7\u0993\u09af\u09bc\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u09b8\u09c1\u09a6 (Interest)<\/td><td>\u2022 Tax Day \u09b6\u09c7\u09b7 \u09b9\u0993\u09af\u09bc\u09be \u09aa\u09b0 \u09a5\u09c7\u0995\u09c7 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2\u09c7\u09b0 \u09a6\u09bf\u09a8 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4, \u0995\u09b0 \u09af\u09be \u09b9\u09ac\u09c7 \u09a4\u09be\u09b0 \u0986\u0997\u09c7\u09b0 \u0985\u0997\u09cd\u09b0\u09bf\u09ae \u09ac\u09be \u0989\u09ce\u09b8\u09c7 \u0995\u09b0 \u0995\u09b0\u09cd\u09a4\u09a8\/\u09b8\u0982\u0997\u09cd\u09b0\u09b9\u0995\u09c3\u09a4 \u0995\u09b0 \u09ac\u09be\u09a6\u09c7 \u09ac\u09be\u0995\u09bf \u0985\u0982\u09b6\u09c7\u09b0 \u0993\u09aa\u09b0 <strong>2%<\/strong> <strong>\u09aa\u09cd\u09b0\u09a4\u09bf<\/strong><strong> <\/strong><strong>\u09ae\u09be\u09b8\u09c7<\/strong> \u09b8\u09c1\u09a6 \u0986\u09b0\u09cb\u09aa \u09b9\u09ac\u09c7, \u09a4\u09ac\u09c7 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a \u09b8\u09c0\u09ae\u09be \u098f\u0995 \u09ac\u099b\u09b0 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\u0989\u09a6\u09be\u09b9\u09b0\u09a3:<\/strong><strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u09a7\u09b0\u09c1\u09a8, \u0986\u09aa\u09a8\u09be\u09b0 \u0986\u0997\u09c7\u09b0 \u09ac\u099b\u09b0\u09c7 \u0986\u09af\u09bc \u0993 \u09a6\u09be\u0996\u09bf\u09b2\u0995\u09c3\u09a4 \u0995\u09b0 \u0985\u09a8\u09c1\u09af\u09be\u09af\u09bc\u09c0 \u201cLast assessed income\u201d \u098f\u09b0 \u0995\u09b0 Taka\u202f50,000\u0964 \u0986\u09aa\u09a8\u09bf \u09a6\u09c7\u09b0\u09bf\u09a4\u09c7 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u099b\u09c7\u09a8, \u0986\u0997\u09c7 \u0995\u0996\u09a8\u0993 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09be \u09b9\u09af\u09bc\u09a8\u09bf, \u09a4\u09be\u09b9\u09b2\u09c7:\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09b9\u09ac\u09c7: 10% of 50,000 = <strong>Taka\u202f5,000<\/strong> (\u09af\u09a6\u09bf Taka 1,000 \u098f\u09b0 \u09a4\u09c1\u09b2\u09a8\u09be\u09af\u09bc \u09ac\u09a1\u09bc \u09b9\u09af\u09bc \u09a4\u09ac\u09c7 \u098f\u099f\u09bf \u09b9\u09ac\u09c7)<\/li>\n\n\n\n<li>\u09aa\u09cd\u09b0\u09a4\u09bf\u09a6\u09bf\u09a8 \u09a6\u09c7\u09b0\u09bf\u09b0 \u099c\u09a8\u09cd\u09af +Taka\u202f50 \u09b9\u09ac\u09c7, \u09af\u09a6\u09bf \u09a6\u09c7\u09b0\u09bf \u09af\u09be\u09af\u09bc<\/li>\n\n\n\n<li>\u09b8\u09c1\u09a6 \u09b9\u09ac\u09c7 2% \u09aa\u09cd\u09b0\u09a4\u09bf \u09ae\u09be\u09b8\u09c7 \u09ac\u09be\u0995\u09bf \u0995\u09b0\u09c7\u09b0 \u0993\u09aa\u09b0, \u09a4\u09ac\u09c7 \u098f\u0995 \u09ac\u099b\u09b0 \u09aa\u09b0\u09cd\u09af\u09a8\u09cd\u09a4<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li>\u0985\u09a8\u09cd\u09af \u09a6\u09bf\u0995\u09c7, \u09af\u09a6\u09bf \u0986\u09aa\u09a8\u09bf \u098f\u0995\u099c\u09a8 \u09aa\u09c1\u09b0\u09a8\u09cb \u0995\u09b0\u09a6\u09be\u09a4\u09be \u09b9\u09a8 \u098f\u09ac\u0982 \u0986\u0997\u09c7\u0993 \u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09c7\u099b\u09c7\u09a8, \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u098f\u09ae\u09a8 \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u09af\u09c7 \u09eb\u09e6% of last assessed tax \u09ac\u09be Taka\u202f1,000 (\u09af\u09c7 \u09ac\u09a1\u09bc \u09b9\u09ac\u09c7) \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7, \u098f\u09ac\u0982 + \u09aa\u09cd\u09b0\u09a4\u09bf\u09a6\u09bf\u09a8 \u09a6\u09c7\u09b0\u09bf\u09b0 \u099c\u09a8\u09cd\u09af Taka\u202f50\u0964<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0995\u09bf\u099b\u09c1<\/strong><strong> <\/strong><strong>\u09ac\u09bf\u09b6\u09c7\u09b7<\/strong><strong> <\/strong><strong>\u09ac\u09bf\u09b7\u09af\u09bc:<\/strong><strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Reasonable cause:<\/strong> \u09af\u09a6\u09bf \u0986\u09aa\u09a8\u09be\u09b0 \u0995\u09be\u099b\u09c7 \u09a6\u09c7\u09b0\u09bf\u09b0 \u098f\u0995\u099f\u09bf \u09af\u09c1\u0995\u09cd\u09a4\u09bf\u09b8\u09ae\u09cd\u09aa\u09a8\u09cd\u09a8 \u0995\u09be\u09b0\u09a3 \u09a5\u09be\u0995\u09c7, DCT \u098f\u0987 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0995\u09ae\u09bf\u09af\u09bc\u09c7 \u09a6\u09bf\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u09a8 \u09ac\u09be \u098f\u0995\u09c7\u09ac\u09be\u09b0\u09c7\u0987 \u0986\u09b0\u09cb\u09aa \u09a8\u09be\u0993 \u0995\u09b0\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7\u09a8\u0964<\/li>\n\n\n\n<li><strong>\u09a8\u09a4\u09c1\u09a8<\/strong><strong> <\/strong><strong>\u0995\u09b0\u09a6\u09be\u09a4\u09be<\/strong><strong> (new taxpayer):<\/strong> \u09af\u09be\u09b0\u09be \u0986\u0997\u09c7\u09b0 \u09ac\u099b\u09b0 \u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 \u09a6\u09be\u0996\u09bf\u09b2 \u0995\u09b0\u09c7\u09a8\u09a8\u09bf, \u09a4\u09be\u09a6\u09c7\u09b0 \u099c\u09a8\u09cd\u09af \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u09b8\u09c0\u09ae\u09bf\u09a4 \u0995\u09b0\u09be \u0986\u099b\u09c7 (\u09af\u09c7\u09ae\u09a8 \u09b8\u09b0\u09cd\u09ac\u09cb\u099a\u09cd\u099a Taka 5,000)<\/li>\n\n\n\n<li><strong>\u09a8\u09a4\u09c1\u09a8<\/strong><strong> <\/strong><strong>\u0986\u0987\u09a8<\/strong><strong> <\/strong><strong>\u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8<\/strong><strong> <\/strong><strong>\u09b8\u09ae\u09cd\u09ad\u09be\u09ac\u09a8\u09be<\/strong><strong>:<\/strong> \u09b8\u09ae\u09cd\u09aa\u09cd\u09b0\u09a4\u09bf \u0995\u09bf\u099b\u09c1 \u09aa\u09b0\u09bf\u09ac\u09b0\u09cd\u09a4\u09a8 \u09b9\u099a\u09cd\u099b\u09c7, \u09af\u09c7\u09ae\u09a8 \u09a6\u09c7\u09b0\u09bf\u09a4\u09c7 \u09ab\u09be\u0987\u09b2 \u0995\u09b0\u09b2\u09c7 \u0995\u09b0\u2010\u09aa\u09c1\u09a8\u09b0\u09c1\u09a6\u09cd\u09a7\u09be\u09b0 \u09b8\u09c1\u09ac\u09bf\u09a7\u09be \u0995\u09ae\u09c7 \u09af\u09be\u09ac\u09c7, \u0995\u09bf\u099b\u09c1 \u09aa\u09cd\u09b0\u0995\u09be\u09b0 \u09aa\u09b0\u09bf\u09b7\u09c7\u09ac\u09be \u09aa\u09be\u0993\u09af\u09bc\u09be \u09af\u09be\u09ac\u09c7 \u09a8\u09be, \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0986\u09af\u09bc\u0995\u09b0 \u09b0\u09bf\u099f\u09be\u09b0\u09cd\u09a8 (Income Tax Return, ITR) \u09a6\u09be\u0996\u09bf\u09b2\u09c7 \u09a6\u09c7\u09b0\u09bf \u09b9\u09b2\u09c7 \u09af\u09c7 \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0993 \u09b6\u09be\u09b8\u09cd\u09a4\u09bf \u09b9\u09a4\u09c7 \u09aa\u09be\u09b0\u09c7 \u09a4\u09be\u09b0 \u09ac\u09bf\u09b8\u09cd\u09a4\u09be\u09b0\u09bf\u09a4 \u09a8\u09bf\u099a\u09c7 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09b2\u09cb (\u09ac\u09b0\u09cd\u09a4\u09ae\u09be\u09a8\u09c7 \u09aa\u09cd\u09b0\u099a\u09b2\u09bf\u09a4 \u0986\u0987\u09a8: Income Tax Act, 2023 \u098f\u09ac\u0982 Income Tax Ordinance, 1984 \u098f\u09b0 \u09b8\u0982\u09b6\u09cb\u09a7\u09a8\u09bf\u09b8\u09b9) \u09a4\u09ac\u09c7 \u09b8\u09ac \u0995\u09cd\u09b7\u09c7\u09a4\u09cd\u09b0\u09c7 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u099c\u09b0\u09bf\u09ae\u09be\u09a8\u09be \u0986\u09aa\u09a8\u09be\u09b0 \u0986\u09af\u09bc, \u0995\u09b0\u09a6\u09be\u09af\u09bc\u0995\u09c0\u09af\u09bc \u0985\u09ac\u09b8\u09cd\u09a5\u09be, \u0986\u0997\u09c7 \u0986\u09af\u09bc\u0995\u09b0 \u09a6\u09c7\u0993\u09af\u09bc\u09be \u09b9\u09af\u09bc\u09c7\u099b\u09c7 \u0995\u09bf \u09a8\u09be \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u09b0 \u0993\u09aa\u09b0 \u09a8\u09bf\u09b0\u09cd\u09ad\u09b0 \u0995\u09b0\u09ac\u09c7\u0964 \u0986\u0987\u09a8\u09bf \u09a7\u09be\u09b0\u09be: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":664,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[234],"class_list":["post-663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-234"],"_links":{"self":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=663"}],"version-history":[{"count":1,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/663\/revisions"}],"predecessor-version":[{"id":665,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/posts\/663\/revisions\/665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=\/wp\/v2\/media\/664"}],"wp:attachment":[{"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalaidbd.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}